Illinois Administrative Code
Title 86 - REVENUE
Part 140 - SERVICE OCCUPATION TAX
Subpart J - COLLECTION OF THE TAX
Section 140.1005 - Receipt to be Obtained for Tax Payments
Universal Citation: 86 IL Admin Code ยง 140.1005
Current through Register Vol. 48, No. 38, September 20, 2024
A serviceman who pays tax to his supplier may request and obtain from the supplier a receipt for the amount of tax paid. The receipt may be in the form of a separate itemization of the tax on the supplier's sales invoice or other document covering the sale. The receipt should always indicate the amount, description and selling price of the tangible personal property to which the tax applies. Suppliers must furnish such receipts on request.
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